This template and guideline for sustainability reporting was developed by the IRBC agreement to help companies report on their activities and due diligence proces. This document offers a concise reference to what an OECD-compliant report should entail and how to start working on it. The parties under the IRBC agreement will consider this as a basis for i.a. the integrated reporting pillar of FSI. To safeguard quality and compliance over time, these ‘living’ documents will be improved once the anticipated EU due diligence legislation and guidelines such as GRI become more clear.